Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 19 U.K. Large businesses: tax strategies and sanctions

PART 3 U.K. Sanctions for persistently unco-operative large businesses

Meaning of “designated HMRC officer” U.K.

53 U.K. In this Part “designated HMRC officer” means an officer of Revenue and Customs who has been designated by the Commissioners for Her Majesty's Revenue and Customs for the purposes of this Part.